I created a new report plugin (https://github.com/navitaslts/moodle-report_ncmusergrades).
Logged as a admin, the report is listed in 'Site Administration / Reports'.
Logged as a different user (new role with ARCHETYPE: Teacher (non-editing)), the report is not listed. Only 2 reports are listed (see screenshoot)
I believe I have an issue with the capabilities.
What capabilities a user needs to see my report?
Thanks for your help!
I solved my problem.
I added the capabilities when I create the link to the report.
Hope it will help someone else!